Which TWO of the following are substantive ANALYTICAL PROCEDURES for wages and salaries?
A.
Trace and agree the total wages and salaries expense per the payroll system to the draft financial statements
B.
Perform a proof in total calculation and compare expected expense to actual expense within the draft financial statements
C.
Compare the current year total payroll expense to the prior year and investigate any significant differences
D.
Recalculate the gross and net pay for a sample of employees, agree to payroll records and investigate discrepancies